TMI Blog2019 (7) TMI 1746X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-12 was pending assessment u/s 143(3) and, therefore, it is abated. With regard to AY 2010-11, it was reopened u/s 153A and this issue was raised for the first time before the AO. With regard to AY 2012-13, 2013-14, 2014-15 and 2015-16, returns of income for these AYs were filed subsequent to search conducted on 22/02/2012. Since facts in these AYs are similar to AY 2010-11, following the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order at the third line, there is a reference to AY 2009-10. In this context, the assessee stated that the reference to the AY should be 2010-11 and not assessment year 2009-10, as there is no appeal for AY 2009-10. This needs rectification. 2.1 Further, the assessee stated in the MA, paragraph 10 should be rectified as all the assessment years do not abate and only pending proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling the return of income was 30/11/2012 u/s 139. However, search took place on 24/04/2012. Therefore, the proceedings fall u/s 153A. The question of abatement does not arise as no assessment was pending as on the date of search i.e., 24/04/2012. (iv) Asst. Year 2013-14: For the assessment year 2013-14, the due date for filing return of income was 30/11/2013 and return of income was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve submissions, the rectification may be made accordingly, in the order passed. 3. Considered the rival submissions and perused the material on record. 3.1 In view of the above submissions of the assessee, the order is rectified as under: At para 8 of the order at the third, the AY should be read as 2010-11 instead of AY 2009-10. 3.2 Para 10 of the order is replaced as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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